Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
Eastern Cape / B / EC156
Kumkani Mhlontlo
A closer look at the financial evidence behind your local government.
Reported expenditureR 373,9M2022/23
Reported revenueR 278,3MRevenue is not necessarily cash collected
Maintenance ratio2,961%Repairs and maintenance relative to the asset base
Cash coverage1,874 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 373,9M | R 278,3M |
| 2023/24 | R 335,1M | R 288,5M |
| 2024/25 | R 332,5M | R 315,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,961% |
| 2023/24 | 11,351% |
| 2024/25 | 6,137% |
Where expenditure goes
Eight largest reported categories are shown individually. All remaining reported categories are summed as “Other”; the exact data table lists each source category.
View exact figures
| Category | Expenditure |
|---|---|
| Roads | R 103 102 393,00 |
| Finance | R 52 249 574,00 |
| Mayor and Council | R 37 907 177,00 |
| Human Resources | R 34 898 143,00 |
| Police Forces, Traffic and Street Parking Control | R 26 259 371,00 |
| Electricity | R 23 450 435,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 22 957 688,00 |
| Solid Waste Removal | R 22 454 176,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 258 303,00 |
| Asset Management | R 9 803 335,00 |
| Licensing and Control of Animals | R 8 297 439,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 763 721,00 |
| Project Management Unit | R 3 929 583,00 |
| Property Services | R 3 565 142,00 |
| Community Halls and Facilities | R 1 461 393,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 340 634,00 |
| Economic Development/Planning | R 612 377,00 |
| Road and Traffic Regulation | R 259 673,00 |
| Information Technology | R 252 540,00 |
| Governance Function | R 45 133,00 |
| Agricultural | R 18 725,00 |
| Community Parks (including Nurseries) | R 11 203,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableAdverse opinion
Audit evidenceAdverse opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceAn audit opinion assesses financial reporting and compliance. It does not certify service delivery or rule out all wrongdoing.
Trace each indicator
The evidence behind the view.
| Indicator | Reported value | What it tells you | Evidence |
|---|---|---|---|
| Repairs and maintenance | 2,961% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,874 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -34,331% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |